Kunzwisisa Mitero (GST) Yezvakanaka Nebasa Rayo Mukuchinja Kwezveupfumi muIndia

Falls and Services Tax (GST) inomira seimwe yechinjo hurusa dzenhau yeIndiya yapashure pekuchinja. Yakataurwa pana July 1, 2017, uyu mutero wakakwana wakatsiva mitero mizhinjisa yepakati nepakati pehurumende, kubatanidza mitero, vaT, mutero webasa, octroi, uye mimwe mizhinji. Kubatanidza zvivako zvemitero muimwe, nyika yose, GST yakatsvaka kubvisa miganhu yezvokutengeserana, kudzora mutero, uye kusimudzira misika yemari. Tsika dzayo dzemari inotambanurira kupfuura chizvarwa chemari, mativi ose ebhizimisi, kudyiradziro, uye kuisa mari munyika yose.

GST mutero unoiswa panzvimbo dzose dzinoendeswa kunzvimbo dzinotengwa, kubva pakugadzira kusvika pakutengesa kwokupedzisira. Mutero unobhadharwa pamutengo unowedzerwa pachikuva chimwe nechimwe, nechikwereti chemitero yakazara inowanika kumabhizimisi pakutenga kwavo nendyiko. Iyi nzira inobvisa mugumisiro unoparira mitero inodzorwa nemitero.

Kudzokorora Zvakarongwa

GST mutero wakaiswamo ukoshi (VAT) wakagadzirwa serevy mbiri dzinogoveranwa pakati peCentre nenyika. Kugarisanisa chivako chemubatanidzwa weIndia, mutero unokamurwa kuva zvikamu zvitatu zvikuru:

  • [[FFT:0] Canteral GST (CGST)[[FT:1] - inotorwa nehurumende huru pamigove yenyika.
  • State GST (ST) - inotengwa nehurumende yehurumende yakasiyana pamigove yenyika.
  • GST (IGST) - yakatengwa nehurumende yepakati pamigove yenyika nezvisipo, izvo zvinokamurwa pakati peCentre nemamiriro okunomira.

Ichi chivako chine mhesano mbiri chinovimbisa kuti mwero yose iri miviri yehurumende ichengetedze kuzvitonga kwayo inobatira pamwe nemitemo inobvumiranisa mwero yemitero nemiitiro munyika yose. Mumutengo weGST, zvinhu zvizhinjisa namabasa zvinoiswa murimwe ramatombo mana makuru emitero: 5%, 12%, 18%, uye 28%. Zvimwe zvinhu zvinokosha, zvakadai sezvokudya zvitsva nezvoutano, zvinosunungurwa kana kuti kubhadharwa pamutero pamwero unobvumirwa, nepo ruzha nezvishavo zvezvivi zvichikwezva bhiri rapamusoro zvikurusa pamwe chete nezvikwereti zvokuwedzera.

Gadziriro yeGST inoshandiswa kupfurikidza newirirano yemichina inowirirana, Goods and Service Reasur Truth Network (GSTN), iyo inobata kunyoresa, kudzosera mapepa, uye mari. Iyi nzira yoruzivo rwokugadzirwa kwezvinhu yakavandudza zvikuru kujeka nokuderedza kushanda kwavanhu, nokudaro ichidzivisa mikana yokuva nouori nokunzvenga mutero.

Nhoroondo Yacho: Nei India Yaida GST

Pamberi peGST, gadziriro yemutero isina kunanga yeIndia yakakamurwa ndokutyorwa nemitero inopesana. Hurumende yepakati yakaraira basa rokugadzira, mutero webasa pamitero, uye mitero yetsika pamibato yokushambadza. Hurumende dzakaisa vart yadzo dzimene pahurumende, pamwe chete nemimwe mitero yakawanda yakadai somutero wenhandaro, mutero woumbozha, uye mutero wokupinda. Hurumende imwe neimwe yakanga ine mwero yayo imene, mitemo, uye miitiro, ichiita basa rakavanza kuti bhizimisi renyika rive renyika rive rinonetedzesa mari neri inodhura.

Businesses had to maintain separate records for each tax, file multiple returns, and often faced tax-on-tax situations. For example, a manufacturer paid excise duty on the raw material, then VAT on the same material when it moved to the distributor, and again at the retailer level. This cascading effect inflated prices and reduced competitiveness. Moreover, the lack of a seamless input tax credit system meant that taxes paid at one stage could not be offset against taxes payable at the next stage, leading to higher effective tax burdens.

Pfungwa yeGST yakatanga kutangwa mukutanga kwama 2000 pasi pehurumende yeVajpayee. Pashure pemakore okukurukurirana, kugadziriswa kwebumbiro remitemo (Mutemo we 101st Amendment, 2016) yakatanga nzira yokuita. Dare reGST, mubatanidzwa weCentre nehurumende, rakatangwa sedare rinotonga raigadzira chisarudzo chikuru, raikonzera kuronga mitero, kuronga kuhesvura, uye mitemo inodzorwa. Iyi ihurumende inoshandira pamwe yave iri fandesheni yokugadziridza nokuchinja kwechinjo.

Kutapura Kwemari KweGST: Kunzvera Kwakasiyana - siyana

Kuwedzera Kuzvirongwa Zvemari uye Zvemari

Rimwe retapuro dzapakarepo dzeGST yakanga iri wedzero yakapinza mukubvuma mutero. Kupfurikidza noruzivo rwokugadzira mitero, GSTN yakakuita kuti kuve kwakafanira kuti mabhizimisi anyorerwe mwedzi nomwedzi, zvinamashanu, uye kudzorwa kwegore negore mugadziriro yakarongwa. Nhamba yavabhadhari vakanyoreswa yakapetwa kanopfuura kaviri kubva pa8 miriyoni pasi pehurumende yakare ye VATB kusvikira kuinopfuura mamirioni 13 mumakore maviri okutanga kwayo. Uku kuwedzera muchivako chemitero kwakavandudza zvikuru muunganidzwa wemari yehurumende. Mukuwirirana ne [[FLT: 0] Sundo yeEcomic 2022-23, miunganidzwa yakakomba yakakura nguva dzose, kuyambuka, 01.5 crvoresa mumwedzi mizhinji, mukuita basa rezvero yemari.

2. Kubviswa Kwetapuro Inoparira Kutambura Nemibairo Yakaderera

GST isati yatanga, mugumisiro wemitero waireva kuti mutero waibhadharwa padanho riri rose, kunyange pamitero yakatobhadharwa. Gadziriro yezvikwereti yeGST inobvisa izvi nokubvumira mabhizimisi kubhadhara chikwereti pamutengo wemari inobhadharwa pamutengo wemari inotengeswa. Izvi zvakaderedza mutero wese wemitero pazvinhu zvakawanda uye mabasa. Somuenzaniso, simendi, motokari, uye vatengi vanosvika pakukwanisa kubhadhara mari yechikwereti. Nzvero yeNational Institute of Public Safence and Policy (IPF) inofungidzira kuti GST yakaderedza mwero wemitero unoshanda panenge 2-3 muzana, zvichibatsira vagadziri vose vari kugadzira uye vatengi.

3. Kugadzirwa Kwemusika Wenyika Dzakabatana

Hurumende dzakaisa mari yadzo dzimene yeVaT uye dzakanga dzine nzvimbo dzakasiana- siyana dzokunzvera (mitero yemichero yemichero yemichero yenzvimbo yenzvimbo) idzo dzakadzivisa kufamba kwenyika yezvitoro. Trucks dzaiwanzomirira maawa pamiganhu yenyika, kuwedzera kumutengo nokunonoka. GST yakatsiva mitero yose yemapasi eIGST, ichibvumira zvinhu kufamba zvakasununguka mumitsetse yenyika pasina kutora mimwe mitengo. Iyi mijenya yapanyuko, nguva dzokufambisa zvinhu, uye kuderedza ndyiko dzehondo. Rogistics Foundation Index of the World Bank yakacherekedza kufambira mberi mumitengo yemari yebhizimisi yeIndiya.

4. Kuchinja Kwekuita Mabhizimisi

Kupfurikidza nokupfavisa miitiro yemitero uye kuderedza zvimiro kubva pavakawanda pasi petsika yekare kusvikira kumidzo mishomanene mikuru (GSTR-1, GSTR-3B, zvichingodaro), GST yakaita kuti kutevedzerwa kwemabhizimisi kuve nyore kuvambira pa 130% kusvikira ku 63 mu 2020, ne “Kupa mipamba yemitero yemitero” inoratidza kufambira mberi kwakatanhamara. Enpreterners zvinogona kunyoresa zvino kubva paIndaneti, nyora mapeji enhau dzinobva kunzvimbo ipi neipi, uye projectal . Chinzvimbo cheIndia muBank’s Easecode of Dokist ravas chakava neras rakaitwa kubva muna 2016 kusvika ku62020, ne “Kupa mitengo yemitengo inoratidzirwa kwemitengo inoratidzirwa. Entrene inodzo inodzorwa zvino kubva panzvimbo ipi neipi, uye projectives STC.

5. Kutapura Masekete Akasiana - siana

  • Kushambadza: GST yakabvisa musiyano pakati pezvinhu namabasa emitero, kuchibetsera vagadziri vemitero. Zvikwereti zvekuwedzera zvinowanika mucheto yemari yakaderera. Masekete akafanana nemotokari, micheka, uye maelektroniki anoona micheto yakavandudzwa.
  • Services Secter: Vagoveri vebasa, vaichimbori vapa mutero webasa, zvino vanowira pasi peGST. Kubatwa kwemibato kwakafanana ne “paneicho” kwagumisa kududzwa kweinoreva mavs ebasa. chakanaka. Mutsa, telecom, uye ID yakawana mumitemo mitsva nemingava.
  • Maduku naMamininprise (SMEs): Gadziriro yembiriso inobvumira vateresi vaduku (nokukwira kusvika ku 761.5 creor) kubhadhara mutero pamwero wakati sandara pasina kuchengeta zvinyorwa zvine udzame, kuderedza mutoro wokuteerera. Zvisinei, mamwe mabhizimisi maduku achiri kurwisana nemirando yemitauro uye chinjo dzemitemo dzinodzoreka.
  • Zviwanwa chaizvo:[ GST yakaunza kujeka kunzvimbo yenzvimbo kupfurikidza nokubhadhara zvinhu pasi pekurongwa kwenzvimbo nokubvumira chikwereti chemichero sesamende nesimbi. Zvisinei, chikamu chinopfuurira kutarisana nevhiringidziko pamusoro pemari inotengwa yenyika uye kubatwa kwenzvimbo.
  • Kutengesa: Kunorangarirwa semigove inoiswa pamanera, kureva kuti vapangi vanogona kutaura kuti mitero inobhadharwa yemubato. Ikoku kwakaita kuti zvinhu zveIndia zvive namakwikwi zvikuru mumisika yamarudzi ose. Kudzorwa kwemitoro nemitero pasi peGST kwave kuchidzorwa kupfurikidza negadziriro yeractives.

Betsero Dzokufamba Panzvimbo Yemutero Wakapfuura

  • form Tax Formage: Mwero yakarongwa mumativi ose (kunze kwezvinhu zvishomanene zvakadai sepetroleum neanwa akashata zviri kunze kweGST) zvakaparira musika wavose worudzi, kuderedza mutengo nokukurudzira kutengeserana kwemitsetse.
  • Ease of Ukwenza Bhizimisi: Kunyoresa kwoMubatanidzwa, mapepa okudzosera, uye marefu zvakacheka tepi tsvuku. Dare reGST ragara richisangana kuti rireruse mitemo, yakadai sokutanga kudzokera kwechine nguva pfupi yapfuura nokuda kwevabhadhari vaduku.
  • Kurerutsa muMutero: Kufamba kwemadhigita emarizi nemari yemapepa enzira inobvumirwa kubvumira zviremera zvemitero kuronda kutengeserana kuguma nokuenda kumugumo. Kuziva alytics nemusiyano weI paGSTN zvakabetsera kuziva maamomat nemubhadharo.
  • Nhamba yezvisaririra zveManufaciting neMartications: Mutoro wemutero nemutengo wechikwereti zvakawedzera mutengo wezvigadzirwa zveIndia. Kubviswa kwemitero yemadhipatimendi emuganhu kwakaderedzawo ndyiko dzemitengo, uko kunoparira 13-14% yeGDP yeIndia.
  • Traxation nerevo: Tsika yose itsika, kuvambira pakunyoresa kusvikira kurefundi. Vagari vanogona kuwana mashoko pamusoro pemitero uye kuwirirana kupfurikidza neGSTN clackboard, vachisimudzira kuzvidavirira.

Zvinetso Nokutsoropodza

Pasinei nezvakawanda zvarinoita, sangano reCST harisi risina zvikanganiso, asi kunzwisisa matambudziko aya kunokosha pakuongorora zvarichataura.

Mitemo Yakaoma Kunzwisisa

Mabhizimisi maduku, zvikurukuru ayo ane mitauro mishoma, akawana kuwirirana kweGST kuwedzerwa kwemisiano. Chinodikanwa chokunyora midzorero mizhinji (GSTR-1, GSTR-3B, GSTTR-9, uye CMP-08 nokuda kwokunyora) chinogona kuva nguva inodzosera. Chinjo dzenguva dzose mumaforeti namazuva akakodzera zvakawedzera kunyonganiswa. GST Council yakaedza kutaura nezvayo kupfurikidza nokusuma kudzoka kwakareruka kwechikamu chezviduku chemitengidziridzo nero dzinotambanutsa miganhuro, asi gadziriro inoramba iri yakaoma nokuda kwavazhinji.

Kuchinja Kwemwero Nguva Nenhau Dzokuverenga

Chifo chokutanga kwayo, GST Council yakagadziridza mwero yemitero nokuda kwemazana ezvinhu, kuchiparira kusazivakanzverwa kwemabhizimisi. Kuwiriraniswa kwemabhizimisi. “‘ Kana chigadzirwa chikawira pasi pe 5%, 12%, kana kuti 18% screadt(wwd) inopfuurira kuparira kuiswa kwemitero. Somuenzaniso, kurongwa kwe “masero ezuva” kana kuti“masero emishonga”. “manyutracy” akatungamirira kumitemo inorwisana. Inopfuura chikamu chimwe chetatu chenhau dzose dzisinganangi dzemitero mumatare makuru zvinobatanidza nhau dzeGST.

Mapikicha Ounyanzvi Pachiteshi cheGSTN

Hurumende yakawana kubuda kwapanhambo nenhambo, nguva dzemhinduro dzinononoka, uye zvikanganiso zvisingawirirani nemashoko, zvikurukuru mukati menhambo dzapamusoro dzokuisa mashoko. Idzi marivhere dzinodzivisa kuwirirana kwapanguva yakakodzera uye dzinoparira mutsinga webhotoro nokuda kwamabhizimisi. Hurumende yakaisa mugadziridzo yegadziriro ndokutanga chirongwa cheGST 2.0 kuti iwedzere kuvimbika kwetsika, asi zvinetso zvinopfuurira.

Tapuro Pamari Inotengwa Nemabhizimisi

Mubatanidzwa wechikwereti wechikwereti unowirirana nomutero mukuru (uko mutengi anotaurwa kuti anofanira kuwirirana nomutero unobhadharwa nomugove) kazhinji kazhinji unotungamirira kuchikwereti kana mutengesi akakundikana kudzorera. Ikoku kunotapura zvakashata dzimbahwe rinoshanda nokuda kwamabhizimisi akatendeseka anobata navatengesi vasiri vatsva. Uyewo, chinodikanwa chokuripira mutero pahwaro hwokudzokera kumitero yakapapo yakati chinowedzera kumifungo yakaoma.

Kushorwa Kwamasekete Makuru

Zvigadzirwa zvepetroleum (mapetrole, petrol, diziri, ATF, uye gasi romusikirwo), doro rinodhaka nokuda kwokunwa kwavanhu, uye magetsi zvinochengetwa kunze kweGST ambit. Nyika dzinopfuurira kunyungudza vart yadzo dzimene namabasa pazvinhu izvi, zvichitungamirira kugadziriro mbiri dzinoderedza nharidzano yemisika yakabatana. Kubatanidzwa kweizvi zvikamu kunoramba kuri nhau inokakavadzana, sokutyira kurasikirwa nemari.

Basa reDare reGST Mukuchinja Chinjo

Falls and Service Resis Relations Council, inoumbwa naSangano reMari reUnion Gemagenal navakuru vakuru vehurumende, ndiyo sangano rinokosha rinochinja zvinhu. Rakasangana kanopfuura ka50 kubva muna 2016, richisarudza nokubvumirana. Dare rakapa zvikonzero, rakatanga mari, rakatanga mari yepepa, uye raderedza mitoro yokuteerera vabhadhari vaduku. Kubatana kwaro kwakabvumira nyika kuti dzichengetedze uchangamire hwemari nepo dzichibatanidza gadziriro yemitero. Basa reDare rakaratidza simba rehurumende yehurumende yebatira pamwe muIndia.

Kariro Dzomunguva Yemberi Nechinjo Dziri Kupfuurira

Hurumende yakaronga matanho anoverengeka okusimbisa gadziriro yeGST ndokupedza zvikanganiso zvayo:

  • Kujekeswa kwedzokero: Zvikarakadzo zvedzokero imwe yomwedzi nomwedzi uye kudzoka kwakapfava kwegore negore kunenge kuri kukurukurwa. Centre yakasumawo nzvimbo inochengetera mari yemitero isina basa.
  • [ Kuwedzera kweBhuku reMitero: Nhamburiko dzokuunza zvinhu zvepetroleum nenzvimbo mukati memambure eGST dzinopfuurira, kunyange zvazvo nhano dzokungwarira dzichidikanwa kudzivirira mari yehurumende.
  • Tchekiology Upgrades: Universitions mu GST 2.0, kugadziridza kwamashoko nokuda kwokuchengetwa, uye kurukurirano yakavakirwa paI yemibvunzo yomubhadhari ichawedzera ruzivo rwomushandi.
  • Chisarudzo: Hurumende yakagadza mutoo wemitemo yapamberi uye iri kurangarira GST Appellate Tribunal kurusarudzo.
  • Focus paE-commence na Gig Economy:[[FT:1] Nokukura kunokurumidza kwezvikuva zvepaIndaneti, mirau yeGST nokuda kwavashandisi vee-commerce navashandi gig iri kunatswa kuva nechokwadi chokuteerera mutero pasina kuvhiringidza.

inopa zviwanikwa zvakawanda nokuda kwavateresi vemitero, uye kunzvera kwemari nguva dzose kugadziridza pamiitiro yemari. Nyanzvi dzezvemari pa NIPP dzakabudisa nzvero huru pamiuyo yemari yeGST, kuchigovera nzwisiso dzinokosha nokuda kwevagadziri vemiitiro yemitemo namabhizimisi zvakafanana.

mhedziso

Falls neDerrecional Tax zvakachinjazve zvikuru nzvimbo yeIndiya. Kupfurikidza nokubatanidza gadziriro yemitero, kuzviisa pasi kunowedzera, uye kubvisa mitero, GST yaita fandesheni yemari inobudirira zvikuru neinopenya. Nepo denho dzakadai sokudzorwa kwemibato mizhinji nemibato yemichina yamagetsi yasara, chinjo dzinopfuurira dzinodzorwa neGST dziri kugadziridza zvishoma nezvishoma nhau idzi. Kutarira mberi, GST iri kugadzirira kuva mutengo mukuru zvikuru uye mushandiso wehurumende yezvemari, kutsigira chishuvo cheIndia chokuva mari inokwana mari yakawanda zvikuru. Chirevo chazvo chechokwadi hachisi mumitengo yadziri inoita, asi mukuchinja kwayamuro yakatanga — kufamba kumisika yemisika, mutoro wemitero wakaderera, uye purofiti inopfumisa zvikuru nokuda kwemitengo dzose dzemari, mabhizimisi, mabhizimisi, uye kunzwisiswa kwenhau dzekunzwisisa kukuru dzeIndia.